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Correspondence 0001213900-23-062435 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)

LQR House Inc. (YHC) (CIK 0001843165)
Date: Aug. 2, 2023 · CIK: 0001843165 · Accession: 0001213900-23-062435

AI Filing Summary & Sentiment

File numbers found in text: 333-272660

Date
August 2, 2023
Author
As representative of the underwriters
Form
CORRESP
Company
LQR House Inc. (YHC) (CIK 0001843165)

Letter

division of Benchmark Investments, LLC VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Attention: Jeff Gordon Asia Timmons-Pierce Re: LQR House Inc. (the “Company”) Registration Statement on Form S-1, as amended File No. 333-272660 (the “Registration Statement”)

Dear Staff:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”), we hereby join the Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern Time on August 7, 2023, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated July 28, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Please contact Jeffrey Wofford of Carmel, Milazzo & Feil LLP, counsel of the representative of the underwriters, at (646) 876-0618 to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

[Signature page follows]

Very truly yours,
As representative of the underwriters

Show Raw Text
CORRESP
1
filename1.htm

EF Hutton,

division of Benchmark Investments, LLC

590 Madison Avenue, 39th Floor

New York, New York 10022

August 2, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Jeff Gordon

    Claire Erlanger

    Eranga Dias

    Asia Timmons-Pierce

 Re: LQR House Inc. (the “Company”)

Registration Statement on Form
S-1, as amended

File No. 333-272660 (the “Registration Statement”)

Dear Staff:

In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”),
we hereby join the Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness
for 4:30 p.m., Eastern Time on August 7, 2023, or as soon thereafter as practicable.

Pursuant to
Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated
July 28, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary
Prospectus.

The undersigned,
as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements
of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Please contact
Jeffrey Wofford of Carmel, Milazzo & Feil LLP, counsel of the representative of the underwriters, at (646) 876-0618 to provide notice
of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

[Signature page follows]

    Very truly yours,

    As representative of the underwriters

    EF HUTTON,

    division of Benchmark Investments, LLC

    By:
    /s/ Sam Fleischman

    Name:
    Sam Fleischman

    Title:
    Supervisory Principal